Statutory Instruments
2006 No. 2700
INSURANCE PREMIUM TAX
The Insurance Premium Tax (Amendment) Regulations 2006
Made
10th October 2006
Laid before the House of Commons
12th October 2006
Coming into force
1st December 2006
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 53(6) and 53AA(8) of the Finance Act 1994( 1 ):
Mike Eland
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
10th October 2006
Regulation 2
SCHEDULE
The following form is the form referred to in regulation 2.
1994 c.9 ; section 74(2) provides that any power to make regulations under Part 3 of the Act shall be exercisable by the Commissioners and section 73(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11) . Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs. Section 53A was inserted by paragraph 4 of Schedule 5 to the Finance Act 1995 (c.4) and amended by section 27 of the Finance Act 1997 (c.16) ; section 53AA was inserted by section 26 of the Finance Act 1997.
S.I. 1994/1774 ; relevant amending instruments are S.I. 1995/1587 , 1997/1157 , 2001/3649 .